– in the House of Commons at on 26 November 1934.
Mr Alfred Denville
, Newcastle upon Tyne Central
asked the Chancellor of the exchequer whether his attention has been called to an entertainment styled a Beautiful Christmas Play being produced in a West End store, to which admission is free so long as the public purchase 1s. vouchers and use them for payment or part payment of goods in the store; and whether he proposes to reconsider the effect of such performances upon the revenue derived from the Entertainments Duty and, in particular, the lessening of such revenue from other places of amusement, in view of the competition afforded by this new form of store trading entertainment?
Mr Duff Cooper
, Westminster St George's
I had not previously heard of the particular entertainment referred to, but if my hon. Friend cares to send me further particulars, I will have inquiry made. With regard to the second part of the question, it appears improbable that any portion of the price paid for the vouchers can be regarded as payment for admission to an entertainment, in which case there would be no legal liability to tax.
Mr Alfred Denville
, Newcastle upon Tyne Central
Would it be possible for theatres in the provinces to have a shop next door and sell goods to the value of one shilling and give a free ticket of admission to the theatre, and, if so, would they be liable to Entertainments Duty?
Mr Duff Cooper
, Westminster St George's
I should like to see what the hon. Gentleman proposes put into writing.
The chancellor of the exchequer is the government's chief financial minister and as such is responsible for raising government revenue through taxation or borrowing and for controlling overall government spending.
The chancellor's plans for the economy are delivered to the House of Commons every year in the Budget speech.
The chancellor is the most senior figure at the Treasury, even though the prime minister holds an additional title of 'First Lord of the Treasury'. He normally resides at Number 11 Downing Street.
